1983 (11) TMI 275 - AT - Customs

Summary

Issues:
1. Denial of Transfer of Residence concession for a color TV set and a Video recorder.
2. Ownership and possession of the articles.
3. Interpretation of Transfer of Residence Rules.
4. Use of the articles by the appellant and his family.
5. Relevance of the decree of annulment of marriage.
6. Application of the decision in the case of B.K. Krishnani v. The Collector of Customs & Central Excise, New Delhi.

Analysis:

1. The appeal was filed against the Order-in-Appeal denying the Transfer of Residence concession for a color TV set and a Video recorder brought by the appellant. The Collector had upheld the decision of the Assistant Collector based on the appellant's alleged lack of use of the items.

2. The Assistant Collector observed that the articles had not been used by the appellant, who claimed they were with his in-laws after a decree annulled his marriage. The Collector (Appeals) noted an admission by the appellant that the items were with his in-laws, leading to the rejection of the appeal.

3. The appellant argued that the articles were purchased well before his return to India and had been in use by him and his family. The Tribunal noted that under the Transfer of Residence Rules, the articles need not have been used solely by the passenger but could have been used by the passenger's family as well.

4. The Tribunal considered the appellant's explanation that the articles were used jointly with his ex-wife before the marital disagreement, and later by him alone. The possession and use of the articles by the appellant and his family for over a year were deemed sufficient to qualify for the Transfer of Residence concession.

5. The decree of annulment of marriage was presented as evidence, clarifying that it related only to the annulment and not to any division of property. The Tribunal found substance in the appellant's argument that his ex-wife should be considered a member of his family before the annulment.

6. The Tribunal referred to the decision in B.K. Krishnani v. The Collector of Customs & Central Excise, New Delhi, which emphasized that satisfactory possession of an article could be strong evidence of use. Relying on this precedent and the circumstances of the case, the Tribunal confirmed the appellant's eligibility for the Transfer of Residence concession.

7. The Department made no additional submissions, leading the Tribunal to confirm its conclusions and allow the appeal, granting the appellant the benefit of the Transfer of Residence Rules for the color TV set and Video recorder.

Conclusion:
The Tribunal overturned the denial of the Transfer of Residence concession, emphasizing the ownership, possession, and joint use of the articles by the appellant and his family as qualifying factors under the Transfer of Residence Rules.